Sole Trader Contributions Calculator

Written byOleh Soloninupdated 5 October 2026

Income for the year

Months registered

If you know the dates, enter them in the extra fields and the month of registration is counted by days.

Fixed annual contribution

Advanced options

Registration date this year

Deregistration date this year

Cap on the 1% part

Result

Fixed part57,390.00 ₽
Income above the threshold2,200,000.00 ₽
1% of the excess22,000.00 ₽
Total contributions79,390.00 ₽
Average per quarter19,847.50 ₽

A fixed part plus a percentage of the excess

The fixed annual contribution prorated for a partial year, plus 1 percent of income above 300,000 roubles, capped at the statutory ceiling.

Contributions for a Russian sole trader come in two parts. The fixed part is owed whether or not there was any income at all — a dormant business still pays it — and is prorated by month when registration did not cover the full year.

The second part is 1 percent of income above 300,000 roubles. It has its own ceiling so that contributions do not become an extra tax on a successful year, and its own later deadline: 1 July of the following year.

How to use

Enter income for the year and how many months the registration was active.
If the business was registered or closed mid-year, enter the dates instead — the fixed part is then prorated.
Read the fixed part, the one percent on income above the threshold, and the total due.

A fixed part and one percent on top

Contributions have two components. The fixed part is the same for everyone and does not depend on income at all — it is due even in a year with no revenue. On top of it comes one percent of income above 300,000, and that part is capped.

On income of 500,000 the total is 59,390: the fixed 57,390 plus 2,000 of the one percent. At 2,500,000 the total reaches 79,390, and at 6,000,000 it is 114,390. The fixed part never moves; the whole increase comes from the percentage.

A full year of registration. Worked out with this calculator.
Income for the year	Fixed part	1% above 300,000 ₽	Total
500,000 ₽	57,390 ₽	2,000 ₽	59,390 ₽
2,500,000 ₽	57,390 ₽	22,000 ₽	79,390 ₽
6,000,000 ₽	57,390 ₽	57,000 ₽	114,390 ₽

Part-year registration

Registering or closing mid-year prorates the fixed part to the days the status existed, counted from the day of registration to the day of removal inclusive. The one percent is unaffected: it follows actual income, whatever part of the year produced it.

A sole trader's own contributions reduce the simplified tax and its advance payments in the year they are due, whether or not they have been paid yet (article 346.21(3.1)) — in full without employees. Contributions for employees count in the period they are paid.

What this calculator shows

The fixed part adjusted for a partial year
The 1 percent element and whether it hit the ceiling
The total, plus a quarterly average for planning payments

What to keep in mind

The fixed amount is an input because the state revises it every year — enter the figure for the year you are calculating.
What counts as income depends on the regime: turnover on the income scheme, income less expenses on income-minus-expenses — without deducting the sole trader's own contributions (article 430(9)(3.1)) — and notional income on a patent.

FAQs

Are contributions due with no income?

Yes. Zero revenue alone does not remove the fixed part: it is reduced only for a part-year registration and waived for the periods listed in article 430(7) of the Tax Code when no business was carried on: conscript service, care of a child under eighteen months, care of a disabled person or someone over 80, living with a serviceman spouse where work was impossible or with a diplomat spouse abroad, contract service during mobilisation, a suspended advocate status and others. The waiver needs an application with documents within three years.

When are they due?

The fixed part by 28 December, the 1 percent element by 1 July of the following year. Advance tax payments are reduced by the year's contributions even before they are paid, so splitting them by quarter is optional.

How is income measured across regimes?

Turnover on the income scheme, turnover minus expenses on income-minus-expenses — without deducting your own contributions — and the notional figure from regional law on a patent, not actual receipts.

Do they reduce tax?

On the income scheme and on a patent they reduce the tax itself: fully without employees, by half with them. On income-minus-expenses and the general regime they are just an expense.

What is due on income of 2.5 million?

79,390 ₽: the fixed 57,390 ₽ plus 22,000 ₽, which is one percent of the 2,200,000 ₽ above the 300,000 ₽ threshold.

Worked example

A full year on 2.5 million of income

Input: 2,500,000 ₽ income, 12 months, fixed contribution 57,390 ₽ (2026)

Output: Fixed 57,390 ₽, one percent 22,000 ₽, total 79,390 ₽

Note: On the income scheme without employees the whole 79,390 offsets the 150,000 tax, leaving 70,610 to pay: 150,000 in all rather than 229,390. A part year is counted by month, with the month of registration pro rata by days.

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Sole Trader Contributions Calculator

Result

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